HARRISON GROUP ENVIRONMENTAL LIMITED

Company Registration Number:
01306165 (England and Wales)

Unaudited abridged accounts for the year ended 31 March 2026

Period of accounts

Start date: 01 April 2025

End date: 31 March 2026

HARRISON GROUP ENVIRONMENTAL LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2026

Balance sheet
Notes

HARRISON GROUP ENVIRONMENTAL LIMITED

Balance sheet

As at 31 March 2026


Notes
2026
2025


£
£
Fixed assets
Tangible assets: 3 829,210 282,417
Total fixed assets: 829,210 282,417
Current assets
Debtors: 4 1,300,409 1,038,126
Cash at bank and in hand: 375,361 291,212
Total current assets: 1,675,770 1,329,338
Creditors: amounts falling due within one year: 5 (832,066) (517,624)
Net current assets (liabilities): 843,704 811,714
Total assets less current liabilities: 1,672,914 1,094,131
Creditors: amounts falling due after more than one year: 6 (567,252) (87,508)
Provision for liabilities: (33,265) 0
Total net assets (liabilities): 1,072,397 1,006,623
Capital and reserves
Called up share capital: 22,129 22,129
Share premium account: 179,818 179,818
Profit and loss account: 870,450 804,676
Shareholders funds: 1,072,397 1,006,623

The notes form part of these financial statements

HARRISON GROUP ENVIRONMENTAL LIMITED

Balance sheet statements

For the year ending 31 March 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 19 October 2026
and signed on behalf of the board by:

Name: Alan T Stewart
Status: Director

The notes form part of these financial statements

HARRISON GROUP ENVIRONMENTAL LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Tangible fixed assets and depreciation policy

Tangible fixed assets Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is charged on all tangible fixed assets except freehold land at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: Leasehold land and buildings over the lease term. Plant and Machinery over 5 to 10 years Motor Vehicles over 3 to 7 years Fixtures, fittings, tools and computer equipment over 3 to 7 years

Other accounting policies

Trade debtors Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. Trade Creditors Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Taxation A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

HARRISON GROUP ENVIRONMENTAL LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

2. Employees

2026 2025
Average number of employees during the period 39 40

HARRISON GROUP ENVIRONMENTAL LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

3. Tangible Assets

Total
Cost £
At 01 April 2025 907,311
Additions 211,887
Disposals (184,723)
Revaluations 824,005
At 31 March 2026 1,758,480
Depreciation
At 01 April 2025 624,894
Charge for year 183,699
On disposals (184,108)
Other adjustments 304,785
At 31 March 2026 929,270
Net book value
At 31 March 2026 829,210
At 31 March 2025 282,417

Fixed assets now contain long leasehold properties capitalised in accordance with FRS16.

HARRISON GROUP ENVIRONMENTAL LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

4. Debtors

2026 2025
££
Debtors due after more than one year: 350,805 350,805

HARRISON GROUP ENVIRONMENTAL LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

5. Creditors: amounts falling due within one year note

Creditors includes a £68,829 liability (2025 Nil) for the FRS16 liability in respect of long leasehold properties.

HARRISON GROUP ENVIRONMENTAL LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

6. Creditors: amounts falling due after more than one year note

Long -term liabilities contain obligations under FRS16 lease of £413,199, (2025 Nil)

HARRISON GROUP ENVIRONMENTAL LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

7. Changes in presentation and prior period adjustments

The company has incorporated long-term leases in accordance with FRS16 The company has capitalised £824,005 less disposals of £170,704. Cumulative depreciation of £304,785 was added and a disposal of £170,704 was made during the year. The impact on reserves was a £27,455 adjustment, posted to the opening reserves, in accordance with FRS16.